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2019 (8) TMI 593 - HC - GSTMaintainability of petition - statutory remedy of appeal under Section 107 of the Goods and Services Tax Act - non-consideration of documents placed on record by the petitioners before the assessment order - principles of natural justice - HELD THAT:- The writ petition is disposed of by relegating the petitioner to work out the remedy of appeal under Section 107 of the Goods and Services Tax Act. The respondents are directed not to encash the bank guarantee for a period of 90 days from today and it is open to the petitioner to obtain orders as may be necessary in this behalf after the appeal and the stay petition are moved before the appellate authority. Petition disposed off.
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